Bajaj Electricals Limited — Quarter ended 31-Mar-26 (Audited) and year ended 31-Mar-26 (Audited)
| Sr.No. | Particulars | Quarter ended 31-Mar-26 (Audited) (refer note 5) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) (refer note 5) | Year ended 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | |||||
| (a) Net sales | 123,805 | 104,830 | 126,273 | 444,828 | 481,591 | |
| (b) Other operating income | 147 | 261 | 274 | 1,388 | 1,252 | |
| Total Revenue from operations | 123,952 | 105,091 | 126,647 | 446,216 | 482,843 | |
| 2 | Other income | 943 | 1,459 | 1,618 | 6,218 | 5,478 |
| 3 | Total Income (1 + 2) | 124,895 | 106,550 | 128,165 | 452,434 | 488,321 |
| 4 | Expenses | |||||
| (a) Cost of raw materials consumed | 11,220 | 13,500 | 13,711 | 49,292 | 54,852 | |
| (b) Purchase of traded goods | 70,237 | 55,244 | 70,759 | 237,028 | 271,781 | |
| (c) Changes in inventories of finished goods, work-in-progress and traded goods | 3,706 | 3,242 | 1,676 | 18,274 | 2,887 | |
| (d) Erection & Subcontracting Expenses | 2,410 | 1,165 | 1,049 | 5,116 | 3,893 | |
| (e) Employee benefits expense | 9,440 | 9,110 | 9,496 | 39,110 | 37,999 | |
| (f) Depreciation and amortisation expense | 3,259 | 3,500 | 4,124 | 14,152 | 14,407 | |
| (g) Other expenses | 22,623 | 21,539 | 20,555 | 82,265 | 80,686 | |
| (h) Finance Costs | 1,315 | 1,278 | 1,807 | 5,620 | 6,985 | |
| Total Expenses | 124,210 | 108,578 | 123,177 | 450,857 | 473,490 | |
| 5 | Profit / (loss) before exceptional items and before tax (3 – 4) | 685 | (2,028) | 4,988 | 1,577 | 14,831 |
| 6 | Exceptional Items (refer note 1) | 5,558 | 2,889 | 2,137 | 9,115 | 2,137 |
| 7 | Profit / (loss) before tax (5 + 6) | (4,873) | (4,917) | 7,125 | (7,538) | 16,968 |
| 8 | Tax Expense / (Credit) | |||||
| Current Tax | 4,892 | (5,029) | 1,568 | 778 | 4,951 | |
| Deferred Tax (refer note 2) | (4,385) | 3,033 | (348) | (1,642) | (1,325) | |
| Adjustment of tax relating to earlier periods | 1,052 | – | – | 1,052 | – | |
| Total Tax Expense / (Income) | 1,559 | (1,996) | 1,220 | 188 | 3,626 | |
| 9 | Net Profit / (Loss) for the period / year (7 – 8) | (6,432) | (2,921) | 5,905 | (7,726) | 13,342 |
| 10 | Other comprehensive income / (loss), net of income tax | |||||
| Items that will not be reclassified to profit or loss (net of tax) | (184) | 120 | (136) | 98 | 158 | |
| Total other comprehensive Income / (loss), net of income tax | (184) | 120 | (136) | 98 | 158 | |
| 11 | Total comprehensive income / (loss) for the period / year (9 + 10) | (6,616) | (2,801) | 5,769 | (7,628) | 13,500 |
| 12 | Paid-up equity share capital (Face value of Rs. 2/-) | 2,308 | 2,307 | |||
| 13 | Reserve excluding revaluation reserves | 142,796 | 152,774 | |||
| 14 | Networth | 147,256 | 157,271 | |||
| 15 | Earnings Per Share (not annualised) (Face value of Rs. 2/-) | |||||
| Basic before exceptional items | (1.97) | (0.66) | 3.19 | (0.78) | 9.64 | |
| Diluted before exceptional items | (1.97) | (0.66) | 3.19 | (0.78) | 9.63 | |
| Basic after exceptional items | (5.57) | (2.53) | 5.12 | (6.70) | 11.57 | |
| Diluted after exceptional items | (5.57) | (2.52) | 5.11 | (6.70) | 11.56 |
| Particulars | Quarter ended 31-Mar-26 (Audited) (refer note 5) | Quarter ended 31-Dec-25 (Unaudited) | Quarter ended 31-Mar-25 (Audited) (refer note 5) | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|---|---|---|
| Profit on liquidation of few immovable properties | – | – | 3,013 | – | 3,013 |
| Voluntary retirement scheme / Ex-gratia for Nashik Factory, Maharashtra | – | – | (876) | (668) | (876) |
| New labour codes (see note a below) | 17 | (2,889) | – | (2,872) | – |
| Impairment of Goodwill (see note b below) | (2,644) | – | – | (2,644) | – |
| Impairment of moulds and dies (see note c below) | (2,931) | – | – | (2,931) | – |
| Total exceptional items | (5,558) | (2,889) | 2,137 | (9,115) | 2,137 |
| Particulars | Standalone As at 31-March-26 (Audited) | Standalone As at 31-March-25 (Audited) |
|---|---|---|
| Property, plant and equipment | 27,370 | 35,081 |
| Capital work in progress | 142 | 923 |
| Right-of-use assets | 15,771 | 24,412 |
| Other intangible assets (refer note 3) | 16,485 | 895 |
| Intangible assets under development | 89 | 332 |
| Investment properties | 14,851 | 15,629 |
| Goodwill | 16,357 | 19,001 |
| Financial Assets – i) Investments | 489 | 515 |
| Financial Assets – ii) Trade receivables | 3,176 | 1,492 |
| Financial Assets – iii) Other financial assets | 36,404 | 6,929 |
| Deferred tax assets (net) | 1,997 | 388 |
| Income tax assets (net) | 3,356 | 4,376 |
| Other non-current assets | 3,076 | 6,449 |
| Total Non-Current Assets | 139,563 | 116,422 |
| Inventories | 53,352 | 71,736 |
| Financial Assets – i) Investments | 26,196 | 6,187 |
| Financial Assets – ii) Trade receivables | 114,149 | 128,639 |
| Financial Assets – iii) Cash and cash equivalents | 22,231 | 11,979 |
| Financial Assets – iv) Bank balances other than (iii) above | 3,538 | 76 |
| Financial Assets – v) Loans | 1 | 1 |
| Financial Assets – vi) Other current financial assets | 13,670 | 33,360 |
| Other current assets | 36,552 | 36,417 |
| Contract assets | 1,483 | 477 |
| Assets classified as held for sale | 1,773 | – |
| Total Current Assets | 272,945 | 288,872 |
| Total Assets | 412,508 | 405,294 |
| Particulars | Standalone As at 31-March-26 (Audited) | As at 31-March-25 (Audited) |
|---|---|---|
| Equity share capital | 2,308 | 2,307 |
| Other Equity | 143,604 | 153,583 |
| Total Equity | 145,912 | 155,890 |
| Lease liabilities (Non-Current) | 11,134 | 18,667 |
| Other financial liabilities (Non-Current) | 3,454 | 19 |
| Provisions (Non-Current) | 779 | 1,222 |
| Employee Benefit Obligations (Non-Current) | 6,215 | 4,836 |
| Total Non-Current Liabilities | 21,582 | 24,744 |
| Lease liabilities (Current) | 4,755 | 5,662 |
| Trade credits (Current) | 150,822 | 146,295 |
| Total outstanding dues of micro enterprises & small enterprises (Current) | 4,626 | 5,424 |
| Total outstanding dues of other than micro enterprises & small enterprises (Current) | 42,121 | 39,533 |
| Other current financial liabilities (Current) | 11,268 | 6,960 |
| Provisions (Current) | 8,034 | 5,320 |
| Employee benefit obligations (Current) | 3,375 | 1,534 |
| Current tax liabilities (net) | 2,079 | 2,023 |
| Contract liabilities | 6,106 | 4,913 |
| Other current liabilities | 11,828 | 6,996 |
| Total Current Liabilities | 245,014 | 224,660 |
| Total Liabilities | 266,596 | 249,404 |
| Total Equity & Liabilities | 412,508 | 405,294 |
| Particulars | Year ended 31-Mar-26 (Audited) | Year ended 31-Mar-25 (Audited) |
|---|---|---|
| Profit / (loss) before income tax | (7,538) | 16,968 |
| Depreciation and amortisation expense | 14,152 | 14,407 |
| Employee share-based payment expense | 1,012 | 1,121 |
| Gain on disposal of property, plant and equipment (net) and right of use assets | (464) | (497) |
| Measurement of financial assets held at fair value through Profit or Loss | (113) | (305) |
| Measurement of financial assets and liabilities held at amortised cost | (147) | (160) |
| Exceptional items (refer note 1) | 9,115 | (2,137) |
| Finance costs | 5,621 | 6,985 |
| Interest income | (2,459) | (2,609) |
| Credit balance written back | (61) | (226) |
| Impairment allowance for doubtful debts & advances (net of write back) | 327 | 83 |
| Bad debts and other irrecoverable debit balances written off | 1,112 | 816 |
| Total adjustments | 20,557 | 34,446 |
| (Increase)/decrease in trade receivables (current & non-current) | 11,949 | (13,225) |
| (Increase)/decrease in financial and other assets (current & non-current) | 42 | 1,452 |
| (Increase)/decrease in inventories | 18,384 | 3,928 |
| Increase/(decrease) in trade payables, provisions, employee benefit obligations, other financial liabilities, trade credits and other liabilities (current & non-current) | 11,749 | 8,321 |
| Cash generated from operations | 62,681 | 34,922 |
| Income taxes paid (net of refunds) | (754) | (242) |
| Net cash inflow from operating activities (A) | 61,927 | 34,680 |
| Purchase of property, plant and equipment including capital work in progress and capital advances | (3,206) | (4,723) |
| Purchase of intangible assets including intangible assets under development (refer note 3) | (5,472) | (672) |
| Proceeds from sale of property, plant and equipment | 135 | 2,497 |
| Proceeds from sale of assets held for sale | – | 2,389 |
| Proceeds from sale of investment properties | – | 5 |
| Purchase of mutual funds | (29,369) | (6,046) |
| Proceeds from sale of mutual funds | 9,336 | 3,146 |
| Investment in bank deposits | (12,444) | (17,644) |
| Interest received | 3,042 | 1,552 |
| Net cash used in investing activities (B) | (37,978) | (19,496) |
| Proceeds from exercise of share options | 85 | 604 |
| Payment of principal portion of lease liabilities | (4,777) | (4,853) |
| Interest paid on lease liabilities | (1,797) | (2,005) |
| Interest paid | (3,747) | (4,896) |
| Dividend paid to equity shareholders | (3,461) | (3,457) |
| Net cash used in financing activities (C) | (13,697) | (14,607) |
| Net increase in cash and cash equivalents (A+B+C) | 10,252 | 577 |
| Cash and cash equivalents at the beginning of the year | 11,979 | 11,402 |
| Cash and cash equivalents at the end of the year | 22,231 | 11,979 |
| Sr. No. | Particulars | Quarter ended 31-Mar-26 (Audited) (refer note 5) | 31-Dec-25 (Unaudited) | 31-Mar-25 (Audited) (refer note 5) | Year ended 31-Mar-26 (Audited) | 31-Mar-25 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Segment Revenues – A) Consumer Products | 92,581 | 77,681 | 99,401 | 334,265 | 380,589 |
| Segment Revenues – B) Lighting Solutions | 31,371 | 27,410 | 27,146 | 111,951 | 102,254 | |
| Revenue from Operations | 123,952 | 105,091 | 126,547 | 446,216 | 482,843 | |
| 2 | Segment Profit / (Loss) before Tax and Finance cost – A) Consumer Products | (675) | (3,599) | 3,898 | (4,890) | 12,291 |
| Segment Profit / (Loss) before Tax and Finance cost – B) Lighting Solutions | 2,722 | 1,865 | 2,122 | 9,483 | 6,752 | |
| Total | 2,047 | (1,734) | 6,020 | 4,593 | 19,043 | |
| Less: A) Finance Cost | 1,315 | 1,278 | 1,807 | 5,620 | 6,985 | |
| Less: B) Other un-allocable expenditure net of unallocable income | 47 | (984) | (775) | (2,604) | (2,773) | |
| Profit / (Loss) before exceptional items and before tax | 685 | (2,028) | 4,988 | 1,577 | 14,831 | |
| Exceptional items (refer note 1) | (5,558) | (2,889) | 2,137 | (9,115) | 2,137 | |
| Profit / (Loss) before tax | (4,873) | (4,917) | 7,125 | (7,538) | 16,968 | |
| 3 | Segment Assets – A) Consumer Products | 202,731 | 194,919 | 251,434 | 202,731 | 251,434 |
| Segment Assets – B) Lighting Solutions | 67,172 | 60,451 | 54,212 | 67,172 | 54 |